Sustainable urbanization is crucial for the Agenda 2030. The purpose of this study is to provide insights into how organizational structures of public institutions can be optimized for sustainable urban development.  This study utilizes an explorative research design. A cross-case analysis had been chosen to investigate cross-sector collaboration for environmentally sustainable urban development by studying two areas in Malmö: Västra Hamnen and Sege Park. Cross-sector Collaboration and Community Governance theories are selected as a foundation of the study. Empirical data was collected through semi-structured interviews with municipality representatives, residents, representatives of the third organizations, and external experts in sustainable urban development. Thematic coding was used to identify patterns in the interviews, and was followed by the empirical analysis.  The present study uncovered key findings related to public governance, sustainability evaluation, cross-sector collaboration and communication in complex sustainable development projects. The findings indicate that balancing stakeholder interests with project’s requirements and embodying the responsibilities of each actor in formal agreements followed by interim follow-ups are vital for successful cross-sector collaboration in sustainable development. Another finding suggests that sustainability should be a central element in a municipality's strategy, as politics and power dynamics play a significant role. In the studied cases the use of climate-friendly materials in construction fell short due to industry lobbying and the lack of national regulations. Finally, the research reveals contradictions between environmental and economic sustainability, as well as environmental and social sustainability. These contradictions, though, are arguably solvable with proper project management and cross-sector communication. Overall, there is room for improvement in recognizing the need for socially just and inclusive development that prioritizes the desires and well-being of the people. These findings shed light on the complex nature of sustainable urban development and emphasize the importance of aligning diverse interests to achieve long-term environmental and social goals.

Background Following the COVID-19 pandemic, social distancing (a purposeful physical gap between individuals) was adopted as a sound preventative approach, necessitating remote working. Information Computer Technologies enables, to a large extent, employees to operate practically anywhere and at any time. This shift in working mode from proximity to remote has resulted in a significant and abrupt shift in how businesses operate. Furthermore, teleworking was inevitable, but the pandemic has made it mandatory. International NonGovernmental Organizations were among the organizations that have shifted partially or totally to remote work within their local teams. These organizations have a key, but not visited, role in the societies and have partnerships with business organizations. Yet, they are forgotten about researching the remote work phenomena evolved by the pandemic. Aim Our research aims to shed light on the elements of the remote work in the INGOs, including enablers and inhibitors of this phenomenon concerning INGOs management and leadership, as well as the opportunities and the challenges created as a result of it.  Methodology A phenomenological study to compose the expressions of the INGOs managers in working totally remotely in response to COVID/19. This study is conducted using an exploratory qualitative approach by interviewing five managers of Norwegian INGOs  Findings The research exposes areas in managing remote work, such as age in employees' isolation in virtual teams. The INGOs managers have very human-centered perspectives on managing work remotely. The deep human perspective is driven by the vision and goals of INGOs of helping people. The inputs of the INGOs leaders focused on the importance of trust, social relations, freedom, and the well-being of employees.  Contribution From a more helicopter view, the research is an inspiration for learning from INGOs in relation to research in remote work. Up to our research capacity, this research is the first to explore the phenomena of remote work in INGOs in general and certainly in Norway. Practically. Our research might encourage INGO managers to recognize the need to acknowledge the unique characteristics of remote work. Ultimately, the research might help them identify capacitybuilding training for managers and emerging leaders to lead their teams better and include remote work requirements in the proposals for the donors. The organization plans to assign funds for this purpose.  Limitations Cultural limitations as the study were conducted in one country. Limitations related to the data collection as the sample size is small and covers the managers' perception only. Not to mention the age of the managers, which should have an impact on their perspectives. As well as the superficial knowledge and consideration of management issues and remote leadership in INGOs led to difficulty in getting their perceptions. The limitations related to qualitative research and online interviews.

There is currently an effort within the European Union and Sweden to make data produced by government agencies available for reuse to citizens and organizations. While Sweden has had a long history of sharing information with its citizens the country is currently behind its northern neighboring countries when it comes to publishing government data openly. In this study, the author seeks to find if there are types of governmental agencies whose work makes it easier or harder to make it available for reuse. This was done in two phases; in the first phase, the author identified overrepresented and underrepresented agency types on Sweden’s open data portal. In the second phase, the author interviewed two agencies from an overrepresented agency type and two agencies from an underrepresented agency type, to learn what has enabled the overrepresented agencies and what has prevented the underrepresented agencies to publish data openly. The results show that agencies that have sensitive data, in general, had a harder time publishing their data openly than those which did not. The agencies that were underrepresented on the Swedish data portal also had decentralized data generation methods and ways of storage that negatively impacted their ability to publish data openly. What enabled the overrepresented agencies to publish data, beyond having a low amount of sensitive data was the tangible benefits of publishing data openly and the organizational willingness that came with these benefits.

Logistics centers can implement continuous improvement in order to stay competitive. Enablers of continuous improvement have been widely researched in academia. However, there is a gap regarding research about enablers in organizations using a plan-do-checkact (PDCA) cycle based IT tool to support their continuous improvement process. This study investigates the enablers of employees posting, implementing, and following up continuous improvement suggestions when using a PDCA cycle based IT tool and the support this IT tool provides for a logistics center. This was done by conducting a comparative study of two logistics centers working with grocery retail; one center in Västerås, where the employees had exceeded their goals for amount of posted, implemented, and followed up suggestions for 2017, and another one in Kallhäll, where they did not meet their goal for 2017. Qualitative data was gathered by carrying out eight interviews, four at each logistics center, with employees holding different positions within the organization. The study identified that for a logistics center to succeed with its continuous improvement efforts, it should have a well developed understanding of continuous improvement and the IT Tool. Employees need to be supported by providing them with an easy way to give suggestions and a leadership where improvement initiatives are supported. Employees should also be provided with sufficient resources, examples of successful improvement implementations, and feedback on all their suggestions. The organization must also consider continuous improvement as a long-term commitment and set a clear goal for their work with it. Lastly, employees at all levels need to be involved in all stages of the continuous improvement process and have a committed management team. The study also identified that the PDCA cycle based IT tool supported the organization in their work with continuous improvement by providing them a structure, which the employees were enforced to work by. The structure also enabled the organization to handle a large amount of suggestions and employees to easily post suggestions independently of their location. The tool also supported the organization by acting as a database, sending notifications, and providing the centers with statistics. / Ständiga förbättringar kan implementeras för att göra ett logistikcenter konkurrenskraftigt. Det har sedan tidigare bedrivits forskning för att identifiera faktorer som främjar implementationen av ständiga förbättringar. Det finns dock brist på forskning gällande vilka faktorer som främjar ständiga förbättringar i en organisation som använder sig av ett IT verktyg som är baserat på PDCA (planera-göra-studera-agera) cykeln. Den här studien syftar därför till att identifiera vad som främjar medarbetare att föreslå, implementera, och följa upp förbättringsförslag i ett logistikcenter som använder ett PDCAbaserat IT-verktyg och vilket stöd verktyget ger ett logistikcenter. För att besvara forskningsfrågorna gjordes en jämförelsestudie av två logistikcenter inom dagligvaruhandeln; ett center i Västerås där medarbetarna hade överträffat 2017 års mål gällande antalet inlämnade, genomförda, och uppföljda förslag, och ett center i Kallhäll där målen för 2017 inte hade uppnåtts. Kvalitativ data samlades in genom att intervjua åtta personer, fyra på varje center, med olika befattningar inom organisationen. Studien identifierade ett antal faktorer som hjälper en organisation att lyckas med sin satsning på ständiga förbättringar. Bland annat måste medarbetarna ha en förståelse av ständiga förbättringar och IT-verktyget. Medarbetare behöver ett enkelt sätt att ge förslag som är oberoende av var de befinner sig och ett ledarskap som stödjer förbättringsinitiativ. Medarbetare behöver också förses med tillräckliga resurser, exempel på framgångsrika förbättringar, och återkoppling på de förbättringsförslag de lämnat in. Logistikcentret måste dessutom se ständiga förbättringar som en långsiktig satsning och sätta ett tydligt mål för arbetet. Slutligen, borde alla medarbetare involveras i hela förbättringsprocessen och ledningsgruppen måste vara engagerad i frågan. Studien identifierade även att ett IT-verktyg baserat på PDCA-cykeln stödjer ett logistikcenter med deras arbete med ständiga förbättringar genom att förse dem med en struktur som måste efterföljas. Denna struktur möjliggör även för logistikcentret att hantera en stor mängd förbättringsförslag och att ge förslag oberoende av var de befinner sig. IT-verktyget stödjer även logistikcentret genom att skicka notifikationer, förse dem med statistik, och samla alla förbättringsförslag på ett ställe.

The manufacturing industry is competitive and is constantly striving to improve OEE. In the transition to smart production, digital technologies such as IIoT are highlighted as important. IIoT platforms enable real-time monitoring. In this sense, digital technologies such as IIoT are expected to improve OEE by enabling the analysis of real-time data and production availability.  A qualitative study with an abductive approach has been conducted. The empirical material has been collected through a case study of a heavy-duty vehicle industry and the theoretical framework is based on a literature study. Lastly, a thematic analysis has been used for the derivation of appropriate themes for analysis. The study concluded that challenges and enablers related to the implementation of IIoT to improve OEE can be divided into technical and cultural factors. Technical challenges and enablers mainly consider the achievement of interoperability, compatibility, and cyber security, while cultural factors revolve around digital acceptance, competence, encouragement of digital curiosity, and creating knowledge and understanding towards OEE. Lastly, conclusions can be drawn that implementation of IIoT has a positive effect on OEE since it ensures consistent and accurate data, which lies a solid foundation for production decisions. Also, digitalization of production enhances lean practices which are considered a key element for improving OEE.

The sustainability challenge is a complex interplay of interconnected challenges that requires an integrated and systemic approach. Nature-based Solutions (NbS) are seen as a key tool for addressing such challenges but are currently not mainstreaming and scaling to the landscape level. The emerging leadership practice of Weaving is believed to help cohere fragmented change-making efforts and increase the adaptive capacity and resilience of socio-ecological systems. However, scientific research on NbS and Weaving is scarce and studies on their intersection are non-existent.  To investigate how Weaving practices could foster the conditions for scaling NbS to the landscape level, rapid literature reviews and semi-structured interviews were conducted with academic experts, Weaving practitioners, and grass-root entrepreneurs. On this basis, two conceptual frameworks were iteratively developed that serve as a basis for two practical toolkits. They comprise (1) seven barriers and nine enablers for scaling NbS to the landscape level and (2) a Weaving working definition and five core Weaving practices.  There are indications that Weaving practices have the potential to address several of the barriers and enablers for scaling NbS if approached with a systematic lens. Ultimately, interconnected challenges, such as barriers and enablers to scaling NbS, require interwoven approaches as provided by Weaving.

The major focus and question emanating from the research is: to what extent do the operational action plans, policies, functions, procedures and activities as well as their implementation within the Directorate: Student Admissions and Registrations correlate with the strategic objectives of the University of South Africa (Unisa)? In alignment with the above, the major challenge of the study was to identify adequate and appropriate approaches to ensure appropriate correlation levels between strategic objectives and their successful implementation relevant to the Directorate: Student Admissions and Registrations. The challenge of every Departmental Head is to turn theory into practice; to make something happen and to translate strategic plans into real business results. This will be accomplished only when there is synergy or connectivity between strategic and operational planning towards effective implementation. Various literature reviews and research topics on strategic management focus either on strategic planning or strategic implementation as separate identities. Few publications address the challenge of connecting the pursuit of strategic objectives with operational plans. Even fewer literature reviews indicate the relationship or correlation levels between strategic objectives and operational plans of an organisation; the desirable or appropriate level thereof, to ensure the effective pursuit of strategic objectives. The outcomes of this study could contribute to the identification of an appropriate approach and measurement criteria to ensure connectivity/alignment between specific strategic objectives and operational plans relevant to the Directorate: Student Admissions and Registrations. By doing this, the strategic objectives are effectively and efficiently promoted to those responsible for carrying out the execution plan. The researcher has adopted a comprehensively-integrated-aligned-strategic-processmanagement- approach as part of the standardised operational plans of the Directorate: Student Admissions and Registrations so as to ensure more effective and efficient (appropriate) correlation levels in respect of specific strategic objectives relevant to the Directorate: Student Admissions and Registrations due to a lack of correlation in some instances. The above approach represents a total view of an organisation‟s strategic management and control systems and consists of the strategic planning, operational plans and resultsmanagement plans. The mentioned approach will also consist of a measurement criterion which identifies critical enablers, dependencies and drivers to ensure vertical and horizontal alignment in respect of original planning (the what and why) with the implementation plans (when, how and by whom).The integrated-aligned-strategic-management-process-approach enforces the timely availability of major enablers, dependencies and drivers necessary to support the execution of activities, related to specific strategic objectives. It also identifies the possible lack thereof prior to the implementation of strategic plans. Specific alternatives or workarounds can be identified to ensure continuity in respect of the implementation processes related to specific strategic objectives. In this way, the above approach will enhance the effective and efficient management and coordination of an organisation to drive intended strategic outcomes within a specific process, taking into account project management-driven principles within a specific sequence of activities (grouping together what belongs together). The latter will involve all roleplayers in the work situation accountable for the implementation process (creating ownership). By doing this, duplication and overlapping of activities will be eliminated and connectivity/alignment between specific strategic objectives and their implementation will be enforced. The focus falls on the entire key/core process and cycle, producing outcomes of success in respect of the implementation of objectives (the right people will be doing the right things at the right time).The integrated-aligned-strategic-management-process-approach enforces the timely availability of major enablers, dependencies and drivers necessary to support the execution of activities, related to specific strategic objectives. It also identifies the possible lack thereof prior to the implementation of strategic plans. Specific alternatives or workarounds can be identified to ensure continuity in respect of the implementation processes related to specific strategic objectives. In this way, the above approach will enhance the effective and efficient management and coordination of an organisation to drive intended strategic outcomes within a specific process, taking into account project management-driven principles within a specific sequence of activities (grouping together what belongs together). The latter will involve all roleplayers in the work situation accountable for the implementation process (creating ownership). By doing this, duplication and overlapping of activities will be eliminated and connectivity/alignment between specific strategic objectives and their implementation will be enforced. The focus falls on the entire key/core process and cycle, producing outcomes of success in respect of the implementation of objectives (the right people will be doing the right things at the right time). The integrated-aligned-strategic-management-process-approach enforces the timely availability of major enablers, dependencies and drivers necessary to support the execution of activities, related to specific strategic objectives. It also identifies the possible lack thereof prior to the implementation of strategic plans. Specific alternatives or workarounds can be identified to ensure continuity in respect of the implementation processes related to specific strategic objectives. In this way, the above approach will enhance the effective and efficient management and coordination of an organisation to drive intended strategic outcomes within a specific process, taking into account project management-driven principles within a specific sequence of activities (grouping together what belongs together). The latter will involve all roleplayers in the work situation accountable for the implementation process (creating ownership). By doing this, duplication and overlapping of activities will be eliminated and connectivity/alignment between specific strategic objectives and their implementation will be enforced. The focus falls on the entire key/core process and cycle, producing outcomes of success in respect of the implementation of objectives (the right people will be doing the right things at the right time). The integrated-aligned-strategic-management-process-approach enforces the timely availability of major enablers, dependencies and drivers necessary to support the execution of activities, related to specific strategic objectives. It also identifies the possible lack thereof prior to the implementation of strategic plans. Specific alternatives or workarounds can be identified to ensure continuity in respect of the implementation processes related to specific strategic objectives. In this way, the above approach will enhance the effective and efficient management and coordination of an organisation to drive intended strategic outcomes within a specific process, taking into account project management-driven principles within a specific sequence of activities (grouping together what belongs together). The latter will involve all roleplayers in the work situation accountable for the implementation process (creating ownership). By doing this, duplication and overlapping of activities will be eliminated and connectivity/alignment between specific strategic objectives and their implementation will be enforced. The focus falls on the entire key/core process and cycle, producing outcomes of success in respect of the implementation of objectives (the right people will be doing the right things at the right time). / Public Administration & Management / M.A. (Public Administration)

Knowledge management (KM) has been cited as a strategic asset and a source of competitive advantage for organisations. While the issues of KM have been widely discussed by many researchers, there is a paucity of studies pertaining to the role of KM in enhancing organisational performance, especially in the banking sector. The focus of this research was to investigate the role of KM in enhancing organisational performance in selected banks of South Africa. The objective was to find out how knowledge was identified, captured, organised and retained in order to enhance performance of the banks. There is uncertainty about whether the use of KM could partly solve the banks‟ approaches to improving their quality of service to their communities in the modern information environment. Though KM has been implemented in commercial and business environments towards operational advantages and financial gains, KM survival principles and tools might help South African banks improve performance and fulfil their mandate. Knowledge, when properly managed, can significantly enhance an organisation‟s performance. The research design that was used in this study was an embedded case study design. Quantitative data were collected from a sample of middle level managers with the aid of a survey whilst interviews and document analysis were used to collect qualitative data. The findings of this study indicated that KM concepts were not universally understood at selected banks. The findings showed that collaboration between banks and the communities in creating a meaningful and relevant knowledge environment was essential for the survival of organisations. The banking industry practices were not deliberately based on KM but the study established that they were amenable to KM practices. The recommendation was to perform a knowledge inventory which could help develop appropriate institution-wide policies and practices for proper and well-organised methods of integrating work processes, collaborating and sharing (including the efficient use of knowledge technology platforms), and developing an enabling institutional culture. / Information Science / D. Litt. et Phil. (Information Science)

Knowledge management (KM) has been cited as a strategic asset and a source of competitive advantage for organisations. While the issues of KM have been widely discussed by many researchers, there is a paucity of studies pertaining to the role of KM in enhancing organisational performance, especially in the banking sector. The focus of this research was to investigate the role of KM in enhancing organisational performance in selected banks of South Africa. The objective was to find out how knowledge was identified, captured, organised and retained in order to enhance performance of the banks. There is uncertainty about whether the use of KM could partly solve the banks‟ approaches to improving their quality of service to their communities in the modern information environment. Though KM has been implemented in commercial and business environments towards operational advantages and financial gains, KM survival principles and tools might help South African banks improve performance and fulfil their mandate. Knowledge, when properly managed, can significantly enhance an organisation‟s performance. The research design that was used in this study was an embedded case study design. Quantitative data were collected from a sample of middle level managers with the aid of a survey whilst interviews and document analysis were used to collect qualitative data. The findings of this study indicated that KM concepts were not universally understood at selected banks. The findings showed that collaboration between banks and the communities in creating a meaningful and relevant knowledge environment was essential for the survival of organisations. The banking industry practices were not deliberately based on KM but the study established that they were amenable to KM practices. The recommendation was to perform a knowledge inventory which could help develop appropriate institution-wide policies and practices for proper and well-organised methods of integrating work processes, collaborating and sharing (including the efficient use of knowledge technology platforms), and developing an enabling institutional culture. / Information Science / D. Litt. et Phil. (Information Science)

Abstract in English, Southern Sotho and Afrikaans / South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA). / Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA). / Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA). / Management Accounting / M. Phil. (Accounting Sciences)